ACCOUNTS - Final Accounts preparation

Registered number: 16035440

YDJ INVESTMENTS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

YDJ INVESTMENTS LTD

REGISTERED NUMBER: 16035440

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025
Note		£

Fixed assets
Investments			60
			60
Current assets
Debtors: amounts falling due within one year	5	929,637
Cash at bank and in hand	6	303
		929,940
Creditors: amounts falling due within one year	7	(931,400)
Net current (liabilities)/assets			(1,460)
Total assets less current liabilities			(1,400)

Net (liabilities)/assets			(1,400)

Capital and reserves
Called up share capital	8	100
Profit and loss account		(1,500)
		(1,400)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D M Jones

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YDJ INVESTMENTS LTD

REGISTERED NUMBER: 16035440

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

Director

Date: 16 July 2026

The notes on pages 3 to 5 form part of these financial statements.

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YDJ INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

YDJ Investments Limited is a private limited company, limited by shares, incorporated in England and Wales with a registered office and principal place of business at Lakeside House, Oxon Business Park, Shrewsbury, Shropshire, SY3 5HJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

These accounts have been prepared on a going concern basis on the understanding that the
director and financiers will continue to support the company.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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YDJ INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	60
	At 31 October 2025	60

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YDJ INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

Debtors

					2025
					£


	Amounts owed by group undertakings	929,637
		929,637

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	303
		303

7.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	929,900
	Accruals and deferred income	1,500
		931,400

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares shares of £1.00 each	100

100 ordinary shares were issued in the period with a nominal value of £1 each, which were fully paid up during the period.

9.	Related party transactions
	Included within other debtors due within one year is a loan to YDH Developments Limited of £929,637.49. The loan has no fixed repayment date and no interest is charged on the outstanding balance..

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